JONES v. COMMISSIONER

Docket No. 27187-12.

146 T.C. 39 (2016)

MICHAEL JONES AND M. CHASTAIN JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 9, 2016.


Attorney(s) appearing for the Case

Stephen Edward Silver and Derek W. Kaczmarek , for petitioners.

Alicia E. Elliott , for respondent.


Michael Jones is an Arizona judge who claimed deductions on his 2008, 2009, and 2010 tax returns for unreimbursed business expenses related to his official position. The Commissioner argues that these expenses should reduce only his taxable income, and not his adjusted gross income, which means that the deductions would be less valuable...

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